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    <title>2018 (11) TMI 183 - BOMBAY HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision to allow the refund claim under the Export of Services Rules, 2005, for Business Auxiliary Services provided to companies in China and Hong Kong. The Court determined that the issue had already been settled in previous cases, citing Commissioner of Service Tax Vs. M/s. Reliance Money Express Ltd., and dismissed the appeal, stating that no substantial question of law arose as the issue had already been decided in favor of the respondents in prior decisions.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision to allow the refund claim under the Export of Services Rules, 2005, for Business Auxiliary Services provided to companies in China and Hong Kong. The Court determined that the issue had already been settled in previous cases, citing Commissioner of Service Tax Vs. M/s. Reliance Money Express Ltd., and dismissed the appeal, stating that no substantial question of law arose as the issue had already been decided in favor of the respondents in prior decisions.</description>
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